We have vast experience in the area of tax advising and representing Clients before tax offices, customs offices, tax control offices and tax chambers, customs chambers, regional administrative courts and the Supreme Administrative Court. 3) GOODS AND SERVICES TAX, inter alia:

• Intra-Community acquisition of goods,
• Intra-Community supply of goods,
• Intra-Community three-lateral transactions – simplified procedure,
• Place of taxation (provision) of goods supply under cross-border transactions,
• Place of taxation (provision) of services under cross-border transactions,
• Issues related to output tax: rates, exemptions, leasing – in specified conditions defined as supply of goods, determination of output tax acc. to the structure of purchases etc.,
• Export of goods 8. Import of goods,
• Import of services,
• Specific procedures for delivery of used goods
• Any issues related to input tax, including but not limited to partial deduction of the tax and adjustment of the input tax,
• Winding up business activity etc.

     We have vast experience in tax advising and representing Clients before tax offices, customs offices, tax control offices and tax chambers, customs chambers, regional administrative courts and the Supreme Administrative Court. 4) Excise duty

• Tax obligation and taxable base,
• Excise duty payers,
• Excise duty statement. Date of excise duty payment,
• Procedure in case of import of excise duty goods,
• Exemptions,
• Organization of trade in harmonized excise duty goods (procedure of suspending excise duty collection, tax warehouses, registered traders, permit to purchase excise duty goods, non-registered traders – one-off permit to purchase excise duty goods),
• Detailed issues i.a. relating to the taxable base and excise duty rates for:
• motor fuel, heating oil and gas,
• Alcoholic beverages (beer, wine, fermented beverages, intermediate products and ethyl alcohol),
• Tobacco products (cigarettes, cigars and mini cigars, smoking tobacco),
• Non-harmonized excise-duty goods (simplified tax return form, intra-community supply of non-harmonized excise duty products),
• Excise duty on vehicles,
• Excise duty marks.